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La reforma de las instituciones fiscales en América Latina

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  • Eduardo Lora

    ()

  • Mauricio Cardenas

Abstract

Déficits fiscales que en promedio son apenas 1,4% del PIB, coeficientes de endeudamiento a la baja, cancelaciones anticipadas de las deudas con el Fondo Monetario Internacional y recompras masivas de los títulos Brady, que hace quince años fueron la última tabla de salvación para los gobiernos endeudados en exceso. Esto no parece América Latina, la región del mundo con la mayor tradición de inestabilidad macroeconómica y la historia más larga de incumplimientos de deuda pública. Sin embargo, estos son algunos de los eventos fiscales que están ocurriendo hacia comienzos de 2006, en un momento especialmente favorable para la región.

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Bibliographic Info

Paper provided by Inter-American Development Bank, Research Department in its series Research Department Publications with number 4458.

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Date of creation: Apr 2006
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Handle: RePEc:idb:wpaper:4458

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  1. Roger Gordon & Wei Li, 2005. "Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation," NBER Working Papers 11267, National Bureau of Economic Research, Inc.
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Cited by:
  1. Toro González, Daniel & Doria, Martha, 2007. "La Curva de Laffer y la optimización del recaudo tributario en Cartagena de Indias
    [The Laffer Courve and government optimization of the tax revenues: The Cartagena de Indias case]
    ," MPRA Paper 2703, University Library of Munich, Germany.
  2. Richard M. Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers id:1618, eSocialSciences.
  3. Richard M. Bird, 2013. "Foreign Advice and Tax Policy in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1307, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  4. Daniel Toro Gonzalez & Martha Elena Doria, 2010. "La curva de Laffer y la optimizacion del recaudo tributario en Cartagena, Colombia," REVISTA ECONOMÍA & REGIÓN, UNIVERSIDAD TECNOLÓGICA DE BOLÍVAR.
  5. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.

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